784.401RTVOFederal Council OrdinanceApr 1, 2007Original source
(Art. 70 RTVA)
A combination of autonomous agencies of a public authority that is liable to VAT also constitutes an undertaking in terms of Article 70 paragraph 2 RTVA.
These combinations are governed by Article 12 paragraphs 1 and 2 VATA1and Article 12 paragraph 1 VATO2. Article 67c paragraphs 2, 4 and 5 apply mutatis mutandis.
The obligation to pay is that of the public authority to which the combined units belong.